신재생에너지에 대한 세제지원의 현황 및 개선방안 연구

Abstract

We need the promotion of new renewable energy along with the introduction of greenhouse gas target management system and greenhouse gas trading system to reduce greenhouse gas emission. The Korean government has endeavored to promote new renewable energy and the rate of new renewable energy usage has increased, but it is low-level comparing with OECD countriesThe Korean government has set the goal of increasing the rate of new renewable energy usage to 11 percent by 2035 through the second energy basis plan. In order to achieve this goal, it needs to implement various new renewable energy support strategies such as Feed-in Tariff(FIT), Renewable Portfolio Standards(RPS), fiscal measures, financing support, tax incentives etc. Among them, this article deals with consideration factors for tax incentives. The details are as follows. First, it is proper to establish so-called “sunset period” for tax incentives for new renewable energy, but “sunset period” should be more than 5 years rather than 2 or 3 years to reduce policy uncertainty and enhance policy effect. Second, it needs to give local tax relief and credit to new renewable energy, but tax incentive cost should be borne by the central government to prevent the deterioration of local finance. Third, the combination of FIT and tax incentives should be took priority over the combination of RPS and tax incentives until the new renewable energy industry constructs foundation of growth. Futhermore, the combination of FIT, RPS and tax incentives deserves much consideration to strengthen policy support for the new renewable energy industry. Fourth, the new renewable energy is alternative to the fossil fuel, so the tax reform to promote the new renewable energy and reduce the fossil fuel should be carried out in parallel to maximize the supporting effect for the new renewable energy.